When you receive a certified letter from the IRS, it typically means the IRS is sending an important notice regarding your taxes that requires proof of receipt. Here’s what it could mean and what you should do:
Common Reasons for a Certified Letter from the IRS
Audit Notification (Letter 2205, 3572, CP2000, etc.)
- The IRS is auditing your tax return and requesting documentation.
Final Notice of Intent to Levy (Letter 1058 or LT11)
- The IRS is warning you that they may seize assets (bank accounts, wages, etc.) if you do not resolve unpaid taxes.
Notice of Federal Tax Lien (Letter 3172)
- A tax lien has been placed on your property due to unpaid taxes.
Statutory Notice of Deficiency (90-Day Letter, CP3219A)
- The IRS believes you owe additional taxes, and you have 90 days to challenge it in Tax Court.
CP504 – Final Notice Before Levy
- A warning that if you don’t pay, the IRS may seize assets.
Revenue Officer Contact (Letter 725-B, 3174-P, or 725-B)
- A Revenue Officer is assigned to your case and will visit or call you.
What to Do Next
- Read the Letter Carefully – It will state why the IRS contacted you and what actions are required.
- Check Deadlines – Many IRS letters require a response within a certain timeframe to avoid penalties or enforcement actions.
- Do Not Ignore It – Ignoring an IRS-certified letter can lead to wage garnishments, bank levies, or property seizures.
- Consider Professional Help – If the issue is serious (levy, lien, or audit), consult a tax professional, like a CPA, Enrolled Agent, or Tax Attorney.
- Respond or Pay if Necessary – If the notice states you owe taxes, you may need to pay or set up an installment plan.
- Appeal If Needed – You may have appeal rights if you disagree with the IRS’s decision.
In general, the IRS sends you a certified mail document when they want to give you notice that they have already attempted to contact you about a debt issue you need to address. They send you an IRS certified mail piece in order to protect itself in case, among other reasons, you argue that they failed to give you notice and an opportunity to a hearing. These things bring up issues of Due Process and your constitutional rights as a taxpayer. There is no way that the federal tax agency wants to invite these problems to their doorstep. The IRS must follow some requirements to send certain notices via certified mail or hand deliver them to you directly.
If you ignore a certified letter from the IRS, it is not going to do you any good because sending it meets the notice requirement for legal tax matters. This also occurs if the IRS gives you notice in person through hand delivery or sends a certified mail piece to your last known address even if you do not accept delivery. It is simply impossible to bury your head in the sand and hope that the IRS goes away.
Why did the IRS decide to send certified Letter?
The reason the federal tax authorities send certified mail is primarily because that is part of their policies and procedures. They need to follow the Internal Revenue Manual, which is a guide that all employees should know and abide by. In most cases, actually sending out the letters is done through an automatic computer process. They use certified mail simply because it proves that they mailed a letter at all.
Sometimes, the IRS does assign a particular employee to work on your case who will then send the letter manually. For example, in the case of an audit, the IRS assigns an Auditor to review your tax records and communicate with you about the whole situation. They may send an Income to Tax Examination Changes letter which informs you that you owe more than you claimed. Another example is a Revenue Officer who is responsible for making sure you comply with all tax laws. They may send you final notices, Notice of Intent to Levy, and Notice of Your Right to a Hearing.
What letter did the IRS mail?
It should be quite clear from the contents of the envelope and the letter what notice you received from the IRS. These can be any of the above-mentioned notices or other variety of other options. For example, you can also get a letter that starts the collections process if you do not pay your taxes on time.
No matter what letter you received, do not panic. Instead, focus on resolving the IRS issue as quickly as possible. You can always attempt to resolve the issue on your own or hire someone who can. First, recognize that it is always better to receive the IRS certified letter than it is not to get one at all. Why? These letters include important information about the status of your case and your rights to dispute claims, important deadlines you need to meet for appeals, and other essential details.
If you refuse receipt of the IRS letter when the postal worker tries to hand it to you, you will not know what the issue is. Without this knowledge, how would you know what to do to resolve it? In any case, just because you choose to ignore the issue does not mean the IRS will too. Ignoring such serious financial things will cause more headaches and trouble than if you actively tried to solve the problem as soon as possible. Knowing is half the battle.
Consider this example. The IRS sends a certified letter called the Final Notice, Notice of Intent to Levy, and Notice of Your Right to a Hearing. The IRS usually refers to these as the CP 90 or 1058 letter. The Final Notice explains your rights and instructs you to respond immediately. If you do not do so within 30 days, the IRS may send levy notices to any financial institution it believes has your funds. They use your SSN, EIN, name, and other information to figure this out. They may also send notices to any business or organization who filed a W-2 or 1099 form for you. Anyone who receives a levy notice must freeze your accounts or pay the IRS all or part of your wages or money owed. This can have a catastrophic outcome on your finances, so the last thing you want to do is ignore certified mail from the IRS.
The Bottom Line
If the IRS sends you a certified letter, make sure you receive it and do not ignore it.
Open the IRS letter immediately and carefully read everything included. Take notes of your rights, deadlines, instructions, and other important information. Make decisions about how you are going to resolve your tax debt issue within the allowed amount of time. If you need help understanding any of it, contact an experienced tax professional as soon as possible.
Think of it this way. If I came to your door and told you your house was on fire, you would immediately get you and your family out of the house and call 911.
This is the same type of situation an IRS certified letter puts you in. If you panic or ignore the situation, you are letting your personal finances burn to the ground. Things will get much worse for you in the end. When the IRS sends certified mail, they usually mean business.
Just like you call the firefighters to help with a burning house, it makes sense to call in a tax resolution professional to help you with IRS matters. A good starting point is to contact one of our caring and knowledgeable tax relief attorneys. We will be happy to answer your questions and help you make a smart decision about your next steps forward.
For additional resources, you may also want to consult the Consumer Financial Protection Bureau or the Department of Justice Tax Division for more information.
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